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To be eligible for the ACFE CFE Exam, individuals must meet certain educational and professional requirements. These requirements include a bachelor's degree or equivalent, two years of professional experience in fraud examination or a related field, and adherence to the ACFE Code of Ethics. Once an individual has met these requirements and passed the exam, they become a Certified Fraud Examiner (CFE) and are recognized as experts in the field of fraud examination.

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ACFE Certified Fraud Examiner Sample Questions (Q19-Q24):

NEW QUESTION # 19
SIMULATION
___________ allows the fraud examiner to inspect key attributes on a smaller portion (or sample) of those documents.

Answer:

Explanation:
Statistical sampling

NEW QUESTION # 20
SIMULATION
______________ is required not only for theft, but for procedures to detect errors, avoid waste and insure a proper amount of inventory is maintained.

Answer:

Explanation:
Inventory control

NEW QUESTION # 21
Which of the following search is used for unusually high incidence of returns and allowances scheme?

A. Disposals of allowances than reorders
B. Returns and allowances
C. Allowances by vendors
D. None of the above

Answer: B

Explanation:
Section: Investigation

NEW QUESTION # 22
Which of the following factors is NOT included in most financial statement schemes?

A. Improper asset valuations
B. Concealed liabilities and expenses
C. Persuasive Evidence
D. Fictitious revenues

Answer: C

NEW QUESTION # 23
The amount of cash on hand in a register may be compared to the amount showing in the register tape in order to detect _______.

A. Internal audits
B. Employee theft
C. Recorded sales
D. Occupational frauds

Answer: B

Explanation:
Section: Financial Transactions and Fraud Schemes

NEW QUESTION # 24
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